https://www.taxtmi.com/acts?id=40797 The Dispute Resolution Committee may waive penalties and grant immunity from prosecution upon fulfilment of specified conditions; its proceedings are treated as judicial proceedings for certain penal provisions and income-tax authorities are deemed civil courts for limited statutory purposes. The Committee may remove difficulties in implementing its orders on its own motion or on application through designated tax officers, so long as such actions remain consistent with the statute. en-us Wed, 06 Apr 2022 11:03:39 +0530 Wed, 06 Apr 2022 11:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40797 The Dispute Resolution Committee may waive penalties and grant immunity from prosecution upon fulfilment of specified conditions; its proceedings are treated as judicial proceedings for certain penal provisions and income-tax authorities are deemed civil courts for limited statutory purposes. The Committee may remove difficulties in implementing its orders on its own motion or on application through designated tax officers, so long as such actions remain consistent with the statute. Act-Rules Direct Taxes Wed, 06 Apr 2022 11:03:39 +0530 https://www.taxtmi.com/acts?id=40797